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PETER C/o Messrs PETER & CO. vs COMMISSIONER INLAND REVENUE, RTO, ISLAMABAD S — 2025 PTD 1904 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN

Case information

Citation
2025 PTD 1904 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
Year
2025
Reporter
PTD
Parties
PETER C/o Messrs PETER & CO. vs COMMISSIONER INLAND REVENUE, RTO, ISLAMABAD S
Subject matter
Criminal
Provisions referred to
S. 172; Income Tax Ordinance

Fields are extracted from the reported citation and judgment text. Where a detail is not stated in the record, it is not shown.

Judgment text as reported

PETER C/o Messrs PETER & CO. VS COMMISSIONER INLAND REVENUE, RTO, ISLAMABAD S.172(3)(f)---Non-resident person---authorized / statutory representative of taxpayer, role of---Scope---Number of tax years---applicability---a non-resident company conducted business through a branch office in Pakistan, which had been represented by a Chartered accountants Firm, however, later non-resident company closed its business---Chartered accountants (appellant) assailed orders passed by the Tax authorities (the Commissioner Inland Revenue and the assistant Commissioner Inland Revenue) treating them (appellant) as a representative of said non-resident Company under S.172(3)(f) of the Income Tax Ordinance, 2001 ('the Ordinance 2001')---Held, that the order passed by the assistant Commissioner, declaring the appellant as the representative, when read in conjunction with the relevant notice of hearing (dated 23.11.2016), appointed the appellant as the representative for all current and future tax years---However, S.172(3) of the Ordinance 2001, specifically provides for the declaration of a representative for a single tax year only---Therefore, based on said principle alone, the order passed by the assistant Commissioner was illegal and unsustainable in law---appellate Tribunal Inland Revenue annulled the orders passed by the Tax authorities---appeal was allowed, in circumstances.

Other judgments reported in 2025 PTD

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